Restaurant, cafe, snack bar Elena Ivanovna Sviridova

CHAPTER 6 Application of a special tax regime: UTII

The taxation system in the form of a single tax on imputed income for certain types of activities is put into effect by the laws of the subjects Russian Federation and can be applied by decision of a constituent entity of the Russian Federation in relation to the types of business activities specified in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, carried out by organizations and individual entrepreneurs on the territory of the corresponding constituent entity of the Russian Federation.

For example, the Law of the Moscow Region, adopted by Resolution of the Moscow Regional Duma of November 17, 2004 No. 1/117P, established types of business activities in respect of which a single tax on imputed income is mandatory for payment. The types of activities include the provision of public catering services, carried out using a hall with an area of ​​no more than 150 square meters, as well as carried out through public catering facilities that do not have a hall serving visitors.

In accordance with Article 346.26 of the Tax Code of the Russian Federation, by decision of regional authorities, activities such as “the provision of public catering services carried out using a service hall with an area of ​​no more than 150 square meters for each public catering facility” can be transferred to the payment of UTII. That is, three conditions must be met:

1) the activity is a catering service;

2) the company has a customer service hall;

3) the hall area does not exceed 150 square meters for each catering facility.

Catering services include:

1) food in restaurants, bars, cafes, canteens, snack bars and other types of enterprises, according to OKUN - group codes 122100;

2) organization of leisure (musical accompaniment, concerts, variety shows and video demonstrations, provision of press and board games) – group codes 122500.

That is, according to officials, there is a closed list of catering services that fall under UTII, and it consists of only two points. Meanwhile, according to OKUN, the “Catering Services” group includes many more types of activities. For example, the production of culinary products and confectionery products - code 122200.

Since the sale of culinary products (code 122400) does not require a customer service area, the activities of restaurants, canteens, and cafes when they sell their products through stores are not subject to UTII. The same applies to tents selling grilled chicken, donuts, pies, etc. For these types of businesses, organizations must pay taxes in the general manner or according to a simplified system.

If an organization has opened a canteen only for its employees and gives them free lunch coupons, it is also impossible to switch to imputed tax. In such a situation, the organization pays for the meals of employees from its own profits, therefore, this activity is not aimed at generating income.

For the purposes of Chapter 26.3 of the Tax Code of the Russian Federation, the provision of public catering services provided through public catering facilities with a customer service area of ​​more than 150 square meters for each public catering facility is recognized as a type of business activity in respect of which a single tax is not applied.

If the area of ​​the service hall is more than 150 square meters, the entrepreneur (organization) pays VAT and other “traditional” taxes. Or it can switch to a simplified taxation system.

The area of ​​the customer service hall is understood as the area of ​​specially equipped premises (open areas) of a catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure, determined on the basis of inventory and title documents. The area of ​​the visitor service hall does not include the area of ​​administrative and amenity premises and premises for receiving goods.

Example 18

The restaurant Razlivayka LLC occupies 2 floors in a rented building, each floor has its own customer service hall, and let’s assume that the area of ​​one of them is 80 square meters. m, and the area of ​​the other is 220 sq. m. m. What to do in this case, is the restaurant obliged to switch to “imputation”? If an economic entity provides public catering services through public catering organizations that have several halls serving visitors, then the area of ​​the halls serving visitors for the purpose of calculating UTII is taken into account based on the totality of all areas of the premises (halls) of such a facility used by the taxpayer to provide public catering services.

In the situation under consideration, the restaurant Razlivayka LLC, as a public catering enterprise, cannot be transferred to the taxation system in the form of UTII.

Example 19

The area of ​​the restaurant “Weeping Willow” is 120 square meters. m. In the summer, the restaurant received permission to use the territory adjacent to the building - 50 sq. m. m. But in the accompanying documentation, the restaurant manager indicated that only 25 square meters would be used directly to serve visitors. m. The rest of the area will be occupied by a buffet counter.

Thus, the total area of ​​the visitor service hall was: 120 sq. m + 25 sq. m = 145 sq. m. 145 sq. m ‹150 sq. m.

The Weeping Willow restaurant does not need to switch to common system taxation and pay VAT.

The total area of ​​service rooms is determined on the basis of documents issued by the technical inventory bureau. But it is enough if the required area is indicated in the BTI certificate.

The tax inspector most likely will not check it and measure your actual area.

Many bars and cafes set up additional outdoor tables in the summer (so-called summer cafes). The area of ​​these summer cafes should also be taken into account when calculating the area of ​​the service hall. It happens that the total area of ​​the service hall, including summer cafes, exceeds 150 square meters, but without them it would not.

In this case, you will have to switch from paying tax on imputed income to the regular tax system. But only for those few months in which summer cafes operate.

Please note that you will not be able to switch to “simplified” for these few months in such a situation. The fact is that you can start working under the simplified tax system only from January 1.

Of course, switching to paying VAT and other “traditional” taxes for 3–4 months, and then returning to the tax on imputed income again is very inconvenient. This will take a lot of time and require additional costs.

This unpleasant situation can be avoided. For example, this way: register another organization and open a summer cafe under a new sign. But in this case, firstly, you will have to pay additional taxes, and secondly, you will have to obtain all permits again. In addition, if there are alcoholic beverages on the menu, you will have to obtain another license, and this is unprofitable.

Therefore, it is better to determine in advance the area where you are going to place the tables and make sure that, together with the area of ​​the main hall, it does not exceed 150 square meters.

Paragraph 11 of Article 346.27 of the Tax Code of the Russian Federation establishes that the service hall “does not include the area of ​​utility rooms, administrative premises, as well as premises for receiving, storing goods and preparing them for sale.”

The area of ​​all premises can be determined using inventory and title documents. This follows from Article 346.27 of the Tax Code of the Russian Federation. They are certificates of registration of ownership of a building (premises), lease agreements, technical passports for buildings, floor plans, explications, etc.

Let's consider several situations related to determining the area of ​​the hall.

1. Services are provided in several premises. In accordance with Article 346.27 of the Tax Code of the Russian Federation, the area of ​​the visitor service hall includes the area of ​​all premises and open areas used for organizing public catering. If you read the norms of the Tax Code of the Russian Federation literally, you need to sum up all the areas that the company uses to provide services. This is the approach most often taken by tax inspectors. By adding up the area of ​​food outlets located on different floors of the same building or in different areas of the city, they often get more than 150 square meters and prohibit the company from using “imputation”.

How justified is such an approach?

In accordance with Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities is put into effect by the laws of the constituent entities of the Russian Federation and can be applied by decision of the constituent entity of the Russian Federation in relation to the types of business activities specified in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, carried out by organizations and individual entrepreneurs on the territory of the relevant constituent entity of the Russian Federation.

These types of activities, in particular, include the provision of catering services carried out using a hall with an area of ​​no more than 150 square meters.

According to Article 346.27 of the Code, a public catering facility with a hall serving visitors includes a building (part of it) or structure intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or ) purchased goods, as well as for leisure. This category of public catering facilities includes restaurants, bars, cafes, canteens, and snack bars.

The area of ​​the trading floor (the area serving visitors) is the area of ​​​​all premises and open areas used by the taxpayer for trade or catering, determined on the basis of inventory and title documents.

If, for carrying out activities in the field of public catering services, 3 separate lease agreements have been concluded for premises located in different places of the building of a shopping center, and at the same time, based on inventory and title documents, the area of ​​each customer service hall does not exceed 150 square meters and in Each hall is supposed to install a separate cash register, then in this case the rented premises are considered as a single public catering facility, despite the fact that the rent of each restaurant premises is carried out on the basis of a separate lease agreement

Accordingly, the area of ​​the visitor service hall for the purpose of applying Chapter 26.3 of the Tax Code of the Russian Federation must be determined in total for all points located in the building.

This position is indicated in the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated May 16, 2006 No. 03-11-04/3/260.

2. If there is a stage in the hall. To meet the requirements of GOST R 50762-95 for restaurants, it is necessary to organize so-called “live music” for visitors. Moreover, there must be a stage and a dance floor. Do I need to pay tax for these meters as well?

In any case, the area of ​​the stage for catering enterprises must be taken into account when calculating the “imputed” tax. After all, it is intended for artists to perform in front of visitors. According to OKUN, services such as organizing variety shows and holding concerts are classified as catering services (code 122500). Taking this into account, the stage area must be subject to UTII.

How to calculate tax on imputed income depends on the type of activity. Moreover, the tax rate is the same for organizations and entrepreneurs and is 15% of imputed income.

The amount of tax on imputed income paid by an entrepreneur does not depend either on the size of his revenue or on the amount of profit, but only on the so-called physical indicators - the area of ​​occupied premises, the number of employees. For taxpayers providing public catering services, it is calculated as the product of the basic profitability for public catering services, the amount physical indicator, as well as the values ​​of correction factors:

Tax amount per month = imputed amount

income x K1 x K2 x 15%,

where K1, K2 are correction factors.

The physical indicator when calculating the imputed tax for public catering organizations is the area of ​​the customer service hall, in square meters. Basic income – 1000 rubles per month.

For enterprises providing public catering services through public catering facilities that do not have visitor service areas subject to UTII, from January 1, 2006, maximum values ​​of basic profitability indicators have been determined. The physical indicator is the number of employees, including individual entrepreneurs; the basic monthly income is 4,500 rubles.

K1 is a deflator coefficient established for the calendar year, taking into account changes in consumer prices for goods (work, services) in the Russian Federation in the previous period. The deflator coefficient is determined and subject to official publication in the manner established by the Government of the Russian Federation. By Order of the Ministry of Economic Development and Trade of the Russian Federation dated November 3, 2006 No. 360, it is set at 1.241.

K2 – adjustment coefficient of basic profitability, taking into account the totality of features of doing business, including the range of goods (works, services), seasonality, operating hours, the actual period of time for carrying out activities, the amount of income, features of the place of business, the area of ​​​​the information field of light and electronic displays, the area of ​​the information field of electronic displays, printed and (or) printed outdoor advertising and other features.

For the type of business activity “public catering” the value of the correction coefficient K2 (K2op) is determined, which is calculated as follows:

K2op = Ktp x Kmo x Kz x Kv,

where: Ktp – coefficient taking into account the type of catering organization;

Kmo is a coefficient that takes into account the specifics of doing business in a city district or municipal area;

Кз – coefficient that takes into account the peculiarities of doing business within an urban district or municipal area;

Kv is a coefficient that takes into account the peculiarities of carrying out this type of business activity exclusively on Saturdays, Sundays and non-working holidays (Kv = 0.6).

The following values ​​of Ktp are determined, a coefficient that takes into account the type of public catering organization (Table 16).

Table 16

Ktp coefficient values

As follows from the above formula, in order to calculate the tax, you first need to determine the amount of imputed income and adjustment factors. Correction coefficients are determined equally for all areas of activity. The amount of imputed income of an organization (entrepreneur) is calculated as follows. For each type of activity, the Tax Code of the Russian Federation establishes its own basic profitability (a certain amount in rubles). By multiplying the basic profitability by the physical indicator (which is also established for each type of activity), we obtain the amount of imputed income.

Example 20

The area of ​​the customer service hall in the restaurant of Fruit Paradise LLC is 120 square meters. m. The amount of tax on imputed income for the month will be: 1000 rubles. H H 120 sq. m H 1.241 H 15% = 22,338 rub.

Example 21

In January 2007, the organization JSC “Pirozhok” decided to provide catering services. For this purpose, the organization rented premises with a service area of ​​120 square meters. m. Let us assume that the coefficient K2 for canteens is 0.1, for cafes – 0.2.

If CJSC “Pirozhok” opens a canteen, then for the first quarter of 2007 it must pay the following amount of imputed tax: 1000 rubles. H 120 sq. m H 0.1 H 1.241 H 3 months. H 15% = 6701.40 rub. If CJSC “Pirozhok” organizes a cafe in rented premises, then UTII for the first quarter of 2007 will be:

1000 rub. H 120 sq. m H 0.2 H 1.241 H 3 months. H 15% = 13,402.80 rub. From the point of view of the tax burden of an organization, it is more profitable to open a canteen, since in this case it saves 6,701.40 rubles on paying UTII. (13,402.80 – 6,701.40).

In this case, the amount of tax calculated for payment by an economic entity - the UTII taxpayer - can be reduced in accordance with paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation.

Example 22

Cafe Kiselnye Berega LLC provides catering services. The area of ​​the hall for visitors is 80 square meters. m. For the first quarter of 2007, the fund wages employees amounted to 180,000 rubles. From this amount, contributions for compulsory pension insurance in the amount of 25,200 rubles were paid.

Let us assume that the value of the K2 coefficient established by the subject of the federation in whose territory this organization operates is equal to 1.0. Then the amount of imputed income of the Kiselnye Berega cafe for the first quarter of 2007 will be: (1000 rubles x 80 sq. m. x 1.0 x 1.241) x 3 months. = 297,840 rub. Therefore, the tax will be: 297,840 H 15% = 44,676 rubles.

For the first quarter of 2007, the Kiselnye Berega cafe paid contributions for compulsory pension insurance in the amount of 25,200 rubles.

In accordance with tax legislation, a cafe can reduce the amount of single tax by no more than 50%.

Let's determine the maximum amount by which the tax amount can be reduced: 44,676 x 50% = 22,338 rubles.

Thus, the amount of UTII that Kiselnye Berega LLC must transfer to the budget will be:

RUB 44,676 – 22,338 rub. = 22,338 rubles, despite the fact that he actually transferred contributions in the amount of 25,200 rubles.

An individual entrepreneur can reduce UTII not only by the amount of insurance premiums paid when paying employee benefits, but also by the amount of fixed payments that he pays for his insurance.

One of the most common types of activities falling under UTII is the provision of catering services. Read about the specifics of taxation of catering services in this article.

What is considered catering?

Catering is services for the production of culinary products and (or) confectionery products, the creation of conditions for the sale and (or) consumption of products on site, as well as conditions for leisure (Article 346.27 of the Tax Code of the Russian Federation). Manufacturing involves mixing products (for example, preparing salads, sandwiches) and (or) modifying their original properties (for example, frying frozen semi-finished products or fresh meat). This is precisely what distinguishes public catering from retail sales of finished products (letter of the Ministry of Finance of the Russian Federation dated April 28, 2007 No. 03-11-05/85). And leisure services include organizing music services, holding concerts, variety shows and video programs, organizing board games (for example, billiards), etc.

Entrepreneurs and companies that provide catering services through catering facilities can be transferred to pay a single tax on imputed income:
— having a visitor service hall (room area should be no more than 150 sq. m);
- do not have a customer service hall.

In this case, the facility of the public catering organization must belong to the taxpayer by right of ownership or be provided to him for use under a lease agreement or another similar agreement (letter of the Ministry of Finance of the Russian Federation dated March 20, 2007 No. 03-11-04/3/72). At the same time, a taxpayer who produces and sells alcoholic beverages does not have the right to work on an imputed basis. But if purchased alcohol and beer are sold through a public catering facility, then such activities can be transferred to the payment of UTII (letters of the Ministry of Finance of the Russian Federation dated January 18, 2008 No. 03-11-04/3/6, dated December 17, 2007 No. 03- 11-04/3/497). In addition, activities for the production and sale of alcoholic cocktails obtained by mixing the relevant ingredients by a bartender in restaurants, cafes, bars and other public catering establishments also fall under the “imputed” regime (letter of the Ministry of Finance of the Russian Federation dated June 16, 2008 No. 03-11-04/ 3/275).

In addition, a company that does not sell food products through public catering facilities, but delivers them to customers at home or office (letter of the Ministry of Finance of the Russian Federation dated July 25, 2007 No. 03-11-04/3/295) is not transferred to “imputation”. An organization engaged in such activities must apply either a general or simplified taxation regime.

Catering facility with service hall

A public catering facility that has a hall serving visitors is a building (part of it) or structure intended for the provision of catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery, purchased goods and leisure activities. This category includes restaurants, bars, cafes, canteens and snack bars (paragraph 20, article 346.27 of the Tax Code of the Russian Federation).
If the taxpayer provides catering services to visitors in the service hall, then when calculating UTII, a basic income of 1,000 rubles per month should be used. In this case, the physical indicator of profitability is the area of ​​the visitor service hall in square meters (clause 3 of Article 346.29 of the Tax Code of the Russian Federation).

The area of ​​the hall is understood as the area of ​​a specially equipped room intended for the consumption of finished products, confectionery and purchased goods. The size of the area is determined on the basis of title and inventory documents. These include:
— documents containing the necessary information about the purpose, design features and layout of the premises;
— contract of purchase and sale of non-residential premises;
— technical passport, plans, diagrams, explications;
— lease (sublease) agreement for non-residential premises or part thereof;
— permission to serve visitors in an open area and other documents.

When determining the value of a physical indicator, it should be remembered that the area of ​​the customer service hall includes only a place that is intended directly for eating food and spending leisure time. Premises such as, for example, a kitchen, a place for distributing and heating finished products, a cashier’s place, utility rooms, etc., should not be included in the area of ​​the customer service hall (letter of the Ministry of Finance of the Russian Federation dated March 21, 2008 No. 03-11-04/3/ 143).

A catering facility may have several separate halls serving visitors. In this situation, the Ministry of Finance recommends taking into account title and inventory documents. Thus, if, according to the documents, the objects are not separated, the premises are recognized as one public catering facility. The area of ​​the service hall in such a situation is calculated in total for all premises. Otherwise, the area of ​​the service hall should be calculated for each room separately (letters of the Ministry of Finance of the Russian Federation dated March 30, 2007 No. 03-11-04/3/98, dated February 8, 2007 No. 03-11-04/3/41).

And when in the same room they are held different types activities, for example, catering and retail trade services are provided, then when calculating the tax, the total area of ​​​​the premises is taken into account. This position is taken by specialists from the Ministry of Finance (letter of the Ministry of Finance of Russia dated July 3, 2008 No. 03-11-04/3/311). Argument: Chapter 26.3 of the Tax Code does not provide for the distribution of the area of ​​the sales floor (visitor service area) when several types of activities are carried out on the same area. This means that in the described situation, the calculation of UTII for the provision of catering services is based on the total area of ​​the customer service hall, and for retail trade - the total area of ​​the trading floor.

Without service hall

If a catering facility does not have a specially equipped facility for consuming products, then it is recognized as a catering facility that does not have a hall for serving visitors (Article 346.27 of the Tax Code of the Russian Federation). Such objects include kiosks, tents, culinary shops (sections, departments) and other similar public catering outlets. An example is the production and sale of belyashi and chebureks through a trailer on the market. Such activities relate to catering services falling under UTII (letter of the Ministry of Finance of the Russian Federation dated February 20, 2008 No. 03-11-05/36). Please note: from 2009, the sale of goods or public catering products (for example, coffee) made in these vending machines through vending machines will be classified as retail trade (Federal Law No. 155-FZ dated July 22, 2008).

Now the issue of taxation of such machines is controversial. Thus, from January 1, 2008, vending machines were included in the list of stationary retail outlets that do not have trading floors (Article 346.27 of the Tax Code of the Russian Federation). However, the Ministry of Finance indicated: if culinary products of its own production (soups, drinks made from dry ingredients and water) are sold through a vending machine, UTII is paid as for the provision of catering services through catering facilities that do not have a customer service area (letters dated 03/28/08 No. 03-11-02/35, dated 05/12/08 No. 03-11-05/119).

When calculating the single tax on catering services without a customer service hall, you should use a basic profitability of 4,500 rubles per month (clause 3 of Article 346.29 of the Tax Code of the Russian Federation) and a physical indicator - the number of employees, including individual entrepreneurs (clause 3 of Article 346.29 of the Tax Code of the Russian Federation) .

Please clarify the issue related to the activities of the food court. How this system works, who works at these sites, working conditions, application of OKVED and taxation systems.

Answer

The organization plans to open a food court type catering outlet in a shopping center. An area for preparing dishes and a distribution line will be provided for rent. There will be no private dining area. There is such space in the shopping center, but it is not rented out to the organization. This area for eating will be used by visitors to the shopping center, and there will be several such catering outlets in the food court of the shopping center. Do organizations have the right to pay UTII in this case?

Catering services such as “food court” and payment of a single tax. According to subparagraphs and paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII can be applied to catering services provided through catering facilities with a customer service area of ​​no more than 150 square meters. m for each catering facility, as well as through catering facilities that do not have a customer service area.

Based on Article 346.27 of the Tax Code of the Russian Federation, a catering facility with a hall serving visitors is recognized as a building (part of it) or structure intended for the provision of catering services, having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or ) purchased goods, as well as for leisure. This category of objects includes restaurants, bars, cafes, canteens, and snack bars.

A catering facility that does not have a hall serving visitors is understood as a catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of objects includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets.

In addition, we note that catering services for the purposes of Chapter 26.3 of the Tax Code of the Russian Federation include services for the production of culinary products and (or) confectionery products, the creation of conditions for consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation.

According to the national standard GOST R 50647-2010 “Public catering. Terms and definitions”, approved by Rosstandart order No. 576-st dated November 30, 2010, public catering is understood as a set of enterprises of various organizational and legal forms and individual entrepreneurs engaged in the production, sale and organization of consumption of culinary products.

Thus, the activities of a catering facility, both those with a hall for serving visitors and those without a hall for serving visitors, regardless of its location and type, also provide for the organization of consumption of purchased products on site.

In the situation under consideration, there is an area for eating on the food court line in a shopping center where the organization plans to open a catering outlet. However, in this area, conditions are organized for visitors to the shopping center to consume the products of several similar public catering outlets.

It is worth noting that in almost every major shopping center or shopping complex There are so-called restaurant lines (food courts), the principle of serving visitors is usually organized in the manner described above. Accordingly, the condition for organizing the consumption of purchased products on site, regardless of the fact that the organization is not rented out part of the area of ​​the customer service hall in the shopping center, will be fulfilled in this case.

Thus, in the situation under consideration, the organization’s activities can be attributed to “imputed” public catering services provided through a public catering facility that does not have a customer service hall. The single tax will need to be calculated using the physical indicator “number of employees, including individual entrepreneurs.” Similar explanations are contained in the letter of the Ministry of Finance of Russia dated 04/09/2010 No. 03-11-06/3/56.

According to subparagraphs 8 and 9 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII can be applied to catering services provided through public catering facilities with a customer service area of ​​no more than 150 square meters. m for each catering facility, as well as through catering facilities that do not have a customer service area.

Based on Article 346.27 of the Tax Code of the Russian Federation, a catering facility with a hall serving visitors is recognized as a building (part of it) or structure intended for the provision of catering services, having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or ) purchased goods, as well as for leisure. This category of objects includes restaurants, bars, cafes, canteens, and snack bars.

A catering facility that does not have a hall serving visitors is understood as a catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of objects includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets.

In addition, we note that catering services for the purposes of Chapter 26.3 of the Tax Code of the Russian Federation include services for the production of culinary products and (or) confectionery products, the creation of conditions for consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation.

According to the national standard GOST R 50647-2010 “Public catering. Terms and definitions”, approved by order of Rosstandart dated November 30, 2010 N 576-st, public catering is understood as a set of enterprises of various organizational and legal forms and individual entrepreneurs engaged in the production, sale and organization of consumption of culinary products.

Thus, the activities of a catering facility, both those with a hall for serving visitors and those without a hall for serving visitors, regardless of its location and type, also provide for the organization of consumption of purchased products on site.

In the situation under consideration, there is an area for eating on the food court line in a shopping center where the organization plans to open a catering outlet. However, in this area, conditions are organized for visitors to the shopping center to consume the products of several similar public catering outlets.

It is worth noting that in almost every large shopping center or shopping complex there are so-called restaurant lines (food courts), the principle of serving visitors is usually organized in the manner described above. Accordingly, the condition for organizing the consumption of purchased products on site, regardless of the fact that the organization is not rented out part of the area of ​​the customer service hall in the shopping center, will be fulfilled in this case.

Thus, in the situation under consideration, the organization’s activities can be classified as “imputed” public catering services provided through a public catering facility that does not have a customer service hall. The single tax will need to be calculated using the physical indicator “number of employees, including individual entrepreneurs.” Similar explanations are contained in the letter of the Ministry of Finance of Russia dated 04/09/2010 N 03-11-06/3/56.

The organization plans to open a food court type catering outlet in a shopping center. An area for preparing dishes and a distribution line will be provided for rent. There will be no private dining area. There is such space in the shopping center, but it is not rented out to the organization. This area for eating will be used by visitors to the shopping center, and there will be several such catering outlets in the food court of the shopping center. Do organizations have the right to pay UTII in this case?